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What is the income share of the pension?

The percentage of income depends on the age of the pension beneficiary at the start of the pension (§ 22 No. 1 Sentence 3 EStG). The following table shows the percentage of income based on the age at the start of the pension:

What is the income share of the pension?


What information do I need to provide about the duration of the pension?

Life annuities from taxed income depend on the lifetime of the beneficiary. If the annuity ends with the death of the beneficiary, it is important to indicate this in your tax return. The income share for private pensions is based on the age of the beneficiary at the start of the pension.

Fixed-term annuities from taxed income are also linked to a person's life but are limited to a specific term. They are paid until the end of the specified term at the latest but expire if the beneficiary dies earlier.

The term of the annuity is crucial for calculating the income share. Please note that pensions from the statutory pension insurance are not taxed based on the income share but with a higher taxation percentage.

Originally, people retiring from 2040 onwards were supposed to fully tax their statutory pension income. However, this has changed, as the taxation percentage will only increase by half a percentage point annually from 2023, starting with the 2023 pensioner cohort, and will reach 100 per cent for the first time in 2058 for that cohort (§ 22 No. 1 a) aa) EStG, amended by the "Growth Opportunities Act").

What information do I need to provide about the duration of the pension?


Wie werden Rentennachzahlungen versteuert?

Erhalten Sie eine Rentennachzahlung über einen Zeitraum länger als zwölf Monate, dann zählt dies als Vergütung für mehrjährige Tätigkeit zu den außerordentlichen Einkünften. Diese Einkünfte können steuerlich günstiger nach der so genannten Fünftelregelung besteuert werden.

Hierbei wird das begünstigte Einkommen aus dem zu versteuernden Einkommen herausgerechnet und anschließend ein Fünftel hiervon wieder dazugerechnet. Dann wird die Einkommensteuer für das zu versteuernde Einkommen berechnet, einmal mit und einmal ohne Fünftelbetrag. Die Differenz wird verfünffacht. So ergibt sich die Steuer für die außerordentlichen Einkünfte.

Das Finanzamt prüft automatisch, welche Berechnung für Sie die günstigere ist. Zur richtigen Berechnung müssen Sie Ihre erhaltene Nachzahlung gesondert eintragen. Werbungskosten, die Ihnen im Zusammenhang mit der Nachzahlung (Gerichts- oder Anwaltsgebühren) entstanden sind, tragen Sie ebenfalls gesondert ein.

Achtung: Das FG Münster hat mit Urteil vom 19. 9.2019 (Az. 5 K 371/19 E) entschieden, dass der ermäßigte Steuersatz nach § 34 EStG auf eine Rentennachzahlung, die sich auf zwei Veranlagungszeiträume bezieht, keine Anwendung findet, wenn die Nachzahlung im zweiten Veranlagungszeitraum erfolgt.

Wie werden Rentennachzahlungen versteuert?


What is a capital gain pension?

A capital gain annuity occurs when, instead of receiving a one-off payment from the buyer for the transfer of your assets (e.g. business, property, land), you receive an annuity.

Important

There are special considerations for capital gain annuities from the sale of a business, agricultural enterprise, or professional practice. We recommend consulting a tax advisor in this case.

Capital gain annuities should be distinguished from pension annuities or recurring burdens and pure maintenance payments.

What is a capital gain pension?


What is a pension benefit?

A pension payment is made when a pension is paid to you by a legally entitled heir (e.g. spouse, children, parents).

In return, the pension recipient transfers certain assets to the pension payer.

Capital gains pensions must be distinguished from pension payments or long-term financial obligations and pure maintenance payments.

What is a pension benefit?

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Income-related expenses

Enter here the amount of income-related expenses you incurred in connection with the pension income.

This includes, among other things:

  • Consulting costs
  • Lawyer's fees
  • Social court costs

If your actual income-related expenses are higher than 102 Euro, you can provide corresponding proof and claim these expenses. If the amount is lower, the flat-rate allowance will be applied.

The standard allowance for income-related expenses of 102 Euro is an annual amount and applies to all income from pensions together – regardless of whether you receive one or more pensions. This standard allowance is automatically taken into account. It is not necessary to enter it manually.

Are additional payments included in the pension payments?

If the pension payments also include additional payments, select "yes" here.

On the basis of this entry, the tax office will check whether these additional payments are eligible for reduced taxation under the so-called one-fifth regulation.

Important: Additional payments for the current calendar year 2025 are not to be entered here.

Additional payments

If the pension payments also include additional payments, select "yes" here.

On the basis of this entry, the tax office will check whether these additional payments are eligible for reduced taxation under the so-called one-fifth regulation.

Important: Additional payments for the current calendar year 2025 are not to be entered here.

Country from where the pension is paid:

Please select from which country you have received a private pension.

Taxable pension from...

Select the option that applies to your situation:

A private pension insurance from Germany

Select this option if you receive a pension from a private pension insurance policy taken out in Germany. Examples include:

  • Lifetime pensions from private insurance policies
  • Temporary pensions (e.g. survivor's, occupational or disability pensions)
  • Pensions from special obligations (e.g. sales transactions)

These pensions may be taxable, depending on the type of insurance, the start of the contract, and the method of payment.

Example: Mr Meier receives a private pension from Allianz Rentenversicherung in Germany and selects this option.

A private pension insurance from abroad

Select this option if your pension comes from a private pension insurance policy taken out abroad, for example:

  • Lifetime pensions from private insurance policies
  • Temporary pensions (e.g. survivor's, occupational or disability pensions)
  • Pensions from special obligations (e.g. sales transactions)

Such pensions must be taxed in Germany if you are subject to unlimited tax liability here. Double taxation agreements (DTAs) determine which country has the right to tax. The foreign country may have a right to tax. To avoid double taxation, foreign income is either exempt or the taxes paid abroad are credited in accordance with sect. 34c of the Income Tax Act (EStG).

Example: Mrs Schulz is subject to tax in Germany and receives pension payments from a private insurance policy with Zurich Insurance Group in Switzerland. She must declare this in her tax return.

Income-related expenses on additional payments for several years

Enter related expenses, which relate to payments for several previous years.

These include:

  • Consulting fees
  • Attorney fees
  • Social court costs
The pension started on

Enter the date on which the pension begins to be paid under insurance law. As a rule, you can find the date in your insurer's approval notice.

Depending on this date and the date of birth of the pension beneficiary, the earnings share is calculated based on the age of the pension beneficiary at the time of the contract conclusion (sect. 22, no. 1, sentence 3 of the Income Tax Act (EStG)).

Pension amount 2025

Enter here the amount of the pension payments received.

This is the unreduced annual gross pension amount, meaning the pension amount before deduction and before the addition of subsidies for health and nursing care insurance contributions. Therefore, this amount is usually not the pension amount paid out.

Enter here only payments that you received in the tax year 2025.

The pension ends with the death of

Enter the name of the person to whose life the pension is linked.

The pension ends at the latest on

If it is a shortened life annuity, enter here the date on which the annuity payments end.

A shortened life annuity is defined as an annuity that ceases to be paid or is converted at a certain point in time. This is the case if the pension is linked to a person's life but ends on a certain date at the latest.

What type of pension do you receive?

Select the type of pension

Selection:

  • Annuity in consideration of property alienation
  • Annuity
  • Other pensions

An annuity in consideration of property alienation exists if you receive a pension for the transfer of your assets (e.g. business, real estate, land) instead of a one-time payment from the buyer.

An annuity is a pension that is paid to you by a legally entitled person (e.g. spouse, children, parents).